Contra Costa County |
Ordinance Code |
Title 6. REVENUE AND FINANCE |
Division 64. TAXES |
Chapter 64-10. LICENSE TAX ON EXISTING HAZARDOUS WASTE FACILITY |
§ 64-10.506. Credit.
Latest version.
An existing hazardous waste facility shall receive a credit against the taxes required by this article for all payments of taxes based on tonnage or truckload made pursuant to Article 64-10.4, for the calendar months in a quarter. It is the intent of the board to impose the maximum tax allowed by Health and Safety Code § 25149.5. In no event shall the total amount of license tax required by Articles 64-10.4 and 64-10.5 exceed ten percent of the annual gross receipts each such facility.
(Ord. 87-58 § 2, 87-59 § 2).